# The Civil Partnership (Opposite-sex Couples) Regulations 2019, Paragraph 63: Tax Credits (Appeals) (No 2) Regulations 2002


In regulation 1(3) of the Tax Credits (Appeals) (No 2) Regulations 2002, for the definition of “couple” substitute—
““couple” means—
(a) two people who are married to, or civil partners of, each other and are members of the same household; or
(b) two people who are not married to, or civil partners of, each other but are living together as if they were a married couple or civil partners;”.

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Source: https://www.legislation.gov.uk/ukdsi/2019/9780111190784/schedule/3/paragraph/63 (the official version)
Page: https://openlegislation.uk/draft-civil-partnership-opposite-sex-couples-regulations-2019/schedule-3/paragraph-63
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.